Value Added Tax Act 1994

2 U.K. The supply of building materials if—

(a) the materials are supplied by a person who, in the course of the renovation or alteration of [F1 qualifying residential premises] , is supplying qualifying services related to the renovation or alteration, and

(b) those services include the incorporation of the materials in [F2 the premises concerned or their immediate site] .

NOTES:

Textual Amendments

F1 Words in Sch. 7A Pt. 2 Group 7 Item 2 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(b)

F2 Words in Sch. 7A Pt. 2 Group 7 Item 2(b) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(c)